Final Report

Study Highlights

Resource Library

Study History

E-mail the Study Webmaster

Tax Alternatives for Washington State:
A Report to the Legislature
November 2002

Prepared Pursuant to 
Chapter 7, Section 138, Laws of 2001

By the Washington State
Tax Structure Study Committee

William H. Gates, Sr., Chair


Transmittal Letter
Introduction and Summary
List of Tables and Charts 

Complete Report

Report by Chapters:

Chapter 1: Committee Charge

Chapter 2: Tax Principles
                        Commonly-Accepted Definitions
                        Interaction of Principles
                        Taxpayer Perceptions and Considerations

Chapter 3: Current Washington State Tax Structure

Chapter 4: Evaluation of Current Washington Tax Structure 
                      - Key Conclusions

Chapter 5: Principal Constraints
                        Legal Considerations
                        Practical Considerations

Chapter 6: Value Added Tax - A Major Replacement Alternative
                        Subtraction Method Value Added Tax
                        Goods and Services Tax (GST)
                        Progressive Value Added Tax

Chapter 7: Income Tax - A Major Replacement Alternative
                        Flat Rate Personal Income Tax
                        Graduated Rate Personal Income Tax
                        Corporate Income Tax

Chapter 8: Maintaining Viability of the Current Tax System
                        Incremental Alternatives

Chapter 9: Methodology and Detailed Conclusions

A. Study Statute
B. Income Tax Constitutional Issues
C. Details of Analysis
D. Rainy Day Fund
E. Previous Tax Studies
F. Tax Reform Efforts in Other States
G. Competitiveness Council Recommendations and Directions
Committee Voting on Replacement and Incremental Alternatives   
I.  Advisory Group
J.  Bibliography

Download Complete Final Report

Volume 1 - Committee Report (2,653 KB)
Volume 2 - Appendices (2,302 KB)